The Journal of Theoretical Accounting Research (JTAR) is firmly committed to the principles of open access, providing immediate and unrestricted online access to all published articles. In line with the Budapest Open Access Initiative, we believe that removing financial and legal barriers to research fosters a more inclusive, collaborative, and impactful academic environment.

All content published in JTAR is freely available to readers worldwide, enabling users to read, download, copy, distribute, print, search, and link to the full texts of articles without requiring subscription or payment. Users may also use the material for any lawful purpose, provided proper attribution is given to the original authors and the journal.

By adopting this open-access publishing model, JTAR promotes the global dissemination of theoretical accounting research, supporting scholars, educators, and professionals from both developed and emerging academic communities. We aim to eliminate access limitations that hinder scholarly exchange and encourage a more democratic and equitable sharing of knowledge.

We strictly adhere to open access best practice guidelines to ensure that all published content upholds the highest standards of academic rigor, ethical responsibility, and editorial integrity. Each article undergoes a thorough peer review process, guaranteeing quality and scholarly contribution prior to publication.

Through our open-access policy, JTAR fosters an international platform for accounting theorists to contribute, engage, and innovate—without restriction—ultimately enhancing the reach and influence of theoretical research across disciplines, institutions, and borders.